【正文】 his type of situation, it may be better to go with two drivers to gain acceptance and get reasonably close to the more accurate ABC cost. It also avoids the data collection costs of the bigger system. 4–11 1. Answering inquiries: ( ? 100,000)/6,000 = $4 per inquiry Processing sales: ( ? 100,000)/2,000 = $18 per sale Handling claims: ( ? 100,000)/1,600 = $25 per claim 2. Practical capacity: ? 25 reps ? 22 days ? 8 hours ? 60 minutes = 211,200 minutes Cost per minute of supplying capacity = $100,000/211,200 = $ per minute (rounded to nearest cent) 3. Answering inquiries: 0. 47 ? 7 = $ per inquiry Processing sales: ? 30 = $ per sale Handling claims: 0. 47 ? 42 = $ per claim 4. 6,000 ? + 2,000 ? + 1,600 ? = $79,524 This amount is approximately percent of the $100,000 personnel costs that would be incurred during the month. This calculation reveals a weakness of traditional ABC where surveyed employees respond as if their practical capacity were always fully utilized. The above calculation of resource costs per time unit would force the management to incorporate estimates of the practical capacities of its resources that are used productively, thus allowing the cost drivers to provide more accurate signals about the cost and the underlying efficiency of its process 62 es. 63 Problems 4–12 1. Rate = $960,000/480,000 = $2 per direct labor hour Product A: $2 ? (300,000 + 60,000) = $720,000 Product B: $2 ? (92,000 + 24,000) = $232,000 2. Department 1 = $240,000/400,000 = $ per direct labor hour Department 2 = $720,000/120,000 = $ per machine hour Product A: ($ ? 300,000) + ($ ? 20,000) = $300,000 Product B: ($ ? 92,000) + ($ ? 100,000) = $655,200 3. Total applied overhead = $955,200 (from Requirement 2: $300,000 + $655,200) Total actual overhead = 1,020,000 ($250,000 + $770,000) Difference $ 64,800 underapplied 4. Cost of Goods Sold ................. 64,800 Overhead Control...... …… 64,800 If the variance is material, we would need to know the balances of applied overhead in the WorkinProcess Account, the Finished Goods Account, and the Cost of Goods Sold Account. 64 4–13 1. Plantwide rate = $3,000,000/100,000 = $30 per direct labor hour Standard Deluxe Prime costs ....................................................... $ $ Overhead: $30 ? 50,000 hours/20,000 units ............. $30 ? 50,000 hours/10,000 units ............. Unit cost ........................................................... $ $ 2. Maintenance (Rate 1) ................................... $ 400,000 Maintenance hours ................... 247。 8,000 247。 (2) assign the cost of resources to activities。 their cost assignment should be accurate. 2. Note: Overhead rate = $60,000/$48,000 = $ per direct labor dollar (or 125% of direct labor dollars) Standard: ( ? $12,000)/3,000 = $ per purse Handcrafted: ( ? $36,000)/3,000 = $ per purse More machine and setup costs are assigned to the handcrafted purses than the standard purses. This is clearly a distortion since the automated production of standard purses uses the setup and machine resources much more than handcrafted purses. 3. Setup rate = $18,000/600 hours = $30 per setup hour Machine rate = $42,000/20,000 = $ per machine hour Standard Handcrafted Setup rate: $30 ? 400 .................. $ 12,000 $30 ? 200 .................. $ 6,000 Machine rate: $ ? 18,000 ........... 37,800 $ ? 2,000............. 4,200 Total ................................. $ 49,800 $10,200 Units ................................. 247。 $10 ? 9,000) 54 ............ Receiving 30,000 70,000 ($20 ? 1,500。 1,500 Activity rate ............................... $ 200 Receiving (Rate 6) ........................................ $ 200,000 Number of orders ...................... 247。 7,500 ...................................... Daily rate $ Low severity: Rate 1: $ ? 2,500 ................. $ 366,675 Rate 2: $70 ? 2,000 ....................... 140,000 Rate 3: $20 ? 10,000 ..................... 200,000 .............................................Total $ 706,675 Patient days .................................. 247。 5,000 Activity rate ............................... $ 40 65 66 4–13 Concluded Unit cost: Standard Deluxe Prime costs ....................................................... $ 3,000,000 $ 3,500,000 Overhead: Rate 1: ............................................. $20 ? 4,000 80,000 ........................................... $20 ? 16,000 320,000 Rate 2: ............................................. $20 ? 9,000 180,000 ........................................... $20 ? 21,000 420,000 Rate 3: ........................................... $20 ? 10,000 200,000 ........................................... $20 ? 30,000 600,000 Rate 4: ............................................. $1,250 ? 40 50,000 ........................................... $1,250 ? 360 450,000 Rate 5: .............................................. $200 ? 500 100,000 ........................................... $200 ? 1,000 200,000 Rate 6: ............................................. $40 ? 2,000 80,000 ............................................. $40 ? 3,000 120,000 Rate 7: ............................................. $40 ? 2,500 100,000 ............................................. $40 ? 2,500 100,000 Total .......................................